1 Allocations to the reserve fund and other funds in accordance with the law and the articles of association shall be deducted in the first instance from the annual profit available for distribution.
2 Where it is deemed appropriate in order to secure the long-term success of the cooperative, the general assembly of members may also resolve to create reserves which are not envisaged by or meet higher requirements than are specified by the law or the articles of association.
3 Similarly, contributions may be deducted from the annual profit for the purpose of creating and financing welfare funds for employees, other workers and members or for other welfare purposes even where these are not envisaged in the articles of association; such contributions are subject to the provisions governing welfare funds established by the articles of association.
1 Lo statuto può in ispecie prevedere la costituzione di fondi destinati a creare ed a sostenere istituzioni di previdenza719 a favore d’impiegati e d’operai dell’impresa o di soci.
2 a 4 ...720
719 Nuovo termine giusta il n. I lett. c della LF del 21 mar. 1958, in vigore dal 1° lug. 1958 (RU 1958 393; FF 1958 266).
720 Abrogati dal n. I lett. b della LF del 21 mar. 1958, con effetto dal 1° lug. 1958 (RU 1958 393; FF 1958 266).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.